EIN: 812945332
UEI: TJDUDJHDFL31
Audited by: EFPR GROUP CPA’S, PLLC
Oversight agency: 93 [Department of Health and Human Services]
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by April 29, 2026 (121 days ago).
What is a management decision? →Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended December 31, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The Company did not timely engage an external certified public accounting firm to perform the required audit. This was due in part to the Company’s attempt to obtain approval from the awarding agency to elect the program-specific audit option to satisfy reporting requirements. Effect - The Data Collection Form for the year ended December 31, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation – Neurovascular Diagnostics, Inc. should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management’s Response - Neurovascular Diagnostics (the Company) attempted to receive approval from the federal awarding agency to elect the program-specific audit option to satisfy reporting requirements. After several attempts without response, the Company opted to have a full financial statement audit conducted. The Company engaged a certified public accounting firm to conduct the audit for the year ended December 31, 2024 and completed its audit and reporting requirements as of October 2025. Further, the Company intends to engage the same firm in future years to ensure timely submission of the data collection form to the Federal Audit Clearinghouse.
Show full finding ▾Hide full finding ▴Criteria - Management is responsible for establishing and maintaining effective internal controls and for the fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America. Condition - The Data Collection Form for the year ended December 31, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The Company did not timely engage an external certified public accounting firm to perform the required audit. This was due in part to the Company’s attempt to obtain approval from the awarding agency to elect the program-specific audit option to satisfy reporting requirements. Effect - The Data Collection Form for the year ended December 31, 2024 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation – Neurovascular Diagnostics, Inc. should establish accounting procedures to properly identify Federal expenditures and implement controls to complete the timely submission of the Data Collection Form. Management’s Response - Neurovascular Diagnostics (the Company) attempted to receive approval from the federal awarding agency to elect the program-specific audit option to satisfy reporting requirements. After several attempts without response, the Company opted to have a full financial statement audit conducted. The Company engaged a certified public accounting firm to conduct the audit for the year ended December 31, 2024 and completed its audit and reporting requirements as of October 2025. Further, the Company intends to engage the same firm in future years to ensure timely submission of the data collection form to the Federal Audit Clearinghouse.
Name of auditee: Neurovascular Diagnostics, Inc. TIN: 81-2945332 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: January 1, 2024 - December 31, 2024 CAP prepared by: Vince Tutino vincentt@buffalo.edu Finding 2024-001 Neurovascular Diagnostics (the Company) attempted to receive approval from the federal awarding agency to elect the program-specific audit option to satisfy reporting requirements. After several attempts without response, the Company opted to have a full financial statement audit conducted. The Company engaged a certified public accounting firm to conduct the audit for the year ended December 31, 2024 and completed its audit and reporting requirements as of October 2025. Further, the Company intends to engage the same firm in future years to ensure timely submission of the data collection form to the Federal Audit Clearinghouse.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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